NYALABROWN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
NYALABROWN
Largest movements
- Current investments +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
- Cash +€14,965
up €14,965 (+75.0%), from €19,941 to €34,906
mainly Net result for the year (+€68,483) and Depreciation (+€13,719)
- Tangible fixed assets -€12,646
down €12,646 (-20.8%), from €60,889 to €48,243
of which Furniture and vehicles: -€13,046
- Receivables within one year +€11,007
up €11,007 (+54.1%), from €20,352 to €31,360
of which Other amounts receivable: +€6,492
- Reserves +€54,983
up €54,983 (+85.8%), from €64,112 to €119,095
- Tax, wage and social debts -€15,030
down €15,030 (-54.3%), from €27,681 to €12,652
- Profit (loss) carried forward +€13,500
new in 2025: €13,500
- Debts after one year -€12,014
down €12,014 (-25.6%), from €46,947 to €34,933
- Gross operating margin +€9,231
up €9,231 (+9.4%), from €98,372 to €107,603
- Depreciation +€6,080
up €6,080 (+79.6%), from €7,639 to €13,719
- Financial income +€1,843
new in 2025: €1,843
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,998 | €196,708 | +€43,711 | +28.6% |
| Fixed assets | 21/28 | €60,889 | €48,243 | -€12,646 | -20.8% |
| Tangible fixed assets | 22/27 | €60,889 | €48,243 | -€12,646 | -20.8% |
| Plant, machinery and equipment | 23 | €2,730 | €3,130 | +€400 | +14.7% |
| Furniture and vehicles | 24 | €58,159 | €45,113 | -€13,046 | -22.4% |
| Current assets | 29/58 | €92,109 | €148,465 | +€56,356 | +61.2% |
| Amounts receivable within one year | 40/41 | €20,352 | €31,360 | +€11,007 | +54.1% |
| Trade receivables | 40 | €19,914 | €24,430 | +€4,516 | +22.7% |
| Other amounts receivable | 41 | €438 | €6,930 | +€6,492 | +1,481% |
| Current investments | 50/53 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €19,941 | €34,906 | +€14,965 | +75.0% |
| Deferred charges and accrued income | 490/1 | €1,816 | €2,199 | +€383 | +21.1% |
| Total equity and liabilities | 10/49 | €152,998 | €196,708 | +€43,711 | +28.6% |
| Equity | 10/15 | €64,232 | €132,715 | +€68,483 | +107% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €64,112 | €119,095 | +€54,983 | +85.8% |
| Distributable reserves | 133 | €64,112 | €119,095 | +€54,983 | +85.8% |
| Profit (loss) carried forward | 14 | - | €13,500 | +€13,500 | |
| Amounts payable | 17/49 | €88,766 | €63,994 | -€24,772 | -27.9% |
| Amounts payable after more than one year | 17 | €46,947 | €34,933 | -€12,014 | -25.6% |
| Financial debts | 170/4 | €46,947 | €34,933 | -€12,014 | -25.6% |
| Amounts payable within one year | 42/48 | €40,319 | €27,486 | -€12,833 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €11,642 | €12,014 | +€372 | +3.2% |
| Trade debts | 44 | €995 | €2,820 | +€1,825 | +183% |
| Suppliers | 440/4 | €995 | €2,820 | +€1,825 | +183% |
| Taxes, remuneration and social security | 45 | €27,681 | €12,652 | -€15,030 | -54.3% |
| Taxes | 450/3 | €27,681 | €12,652 | -€15,030 | -54.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,575 | +€75 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,639 | €13,719 | +€6,080 | +79.6% |
| Other operating charges | 640/8 | €548 | €342 | -€206 | -37.6% |
| Gross operating margin | 9900 | €98,372 | €107,603 | +€9,231 | +9.4% |
| Operating profit (loss) | 9901 | €90,185 | €93,542 | +€3,357 | +3.7% |
| Financial income | 75/76B | - | €1,843 | +€1,843 | |
| Recurring financial income | 75 | - | €1,843 | +€1,843 | |
| Financial charges | 65/66B | €701 | €1,739 | +€1,038 | +148% |
| Recurring financial charges | 65 | €701 | €1,739 | +€1,038 | +148% |
| Profit (loss) for the period before taxes | 9903 | €89,484 | €93,646 | +€4,162 | +4.7% |
| Income taxes | 67/77 | €25,372 | €25,164 | -€208 | -0.8% |
| Profit (loss) for the period | 9904 | €64,112 | €68,483 | +€4,371 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,112 | €68,483 | +€4,371 | +6.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.